Research On The Construction And Application Of Evaluation Index System For The Departure Audit Of Natural Resources Assets

At present,the resource and environment crisis has become a serious problem faced by all countries in the world.To change this situation and achieve sustainable development,it is necessary to implement efficient management of natural resources and do a good job in environmental protection.It is an important institutional arrangement for China to change the view of leading cadres' performance,solve the problems of resources and environment,improve people's living environment and promote the construction of ecological civilization.From 2013,when the audit system was proposed,to the two-year audit pilot work from the end of 2015 to the end of 2017,the outgoing audit of natural resources assets,as a unique institutional innovation in China,has accumulated rich theoretical and practical accumulation from the stone crossing the river.In late 2017,the state made the decision to make outgoing audit of natural resource assets a new regular audit system.In order to promote the smooth progress of normalization,it is necessary to increase the research on its theory and methods,and work out solutions to the problems exposed in the pilot as soon as possible.Existing literature is rich in discussing the basic theory and framework of outgoing audit of natural resource assets,but insufficient in discussing the specific audit evaluation,application of audit results and accountability mechanism.On the basis of existing theoretical research and practice,this paper studies the further improvement of the evaluation index system of outgoing audit of natural resource assets,hoping to provide references for auditors to objectively evaluate leading cadres in practice,so as to facilitate the smooth development of the normalization of outgoing audit of natural resource assets.Firstly,this paper systematically reviews the foreign literature on environmental performance audit and domestic literature on outgoing audit of natural resource assets,defines the concepts related to outgoing audit of natural resource assets,analyzes the current situation of outgoing audit evaluation of natural resource assets,and summarizes the problems,causes and solutions.On this basis,the DPSIR model is combined to construct the evaluation index system framework of the outgoing audit of natural resource assets,and the evaluation principles are put forward.The specific indexes of each level are determined by the analytic hierarchy process based on the expert opinions.Finally,the mayor of X city is selected toconduct audit evaluation of outgoing natural resource assets,so as to verify the applicability of the evaluation index system designed in this paper.The case results show that the evaluation index system of the outgoing audit of natural resource assets constructed in this paper has strong operability,and the evaluation results are in line with the objective reality.